Impact of Goods and Service Tax After Implementation

Sudip Banerjee, Priya Agrawal


Before implementation of GST in India, Government of India collected indirect taxes in the various names. Direct tax is mostly define clearly to tax payer, but indirect tax does not define clearly because it collected by government to each stage manufacturer to customer. For clearing of indirect tax government of India introduced biggest tax reforms after independence since 1947 in the name ofGST. After implementing of GST in India, there are several issues arises in front of the GOI, Professionals, business man and even customers. These are the issues highlighted in this paper. 


Goods and Service Tax, Government of India, CGST, SGST, IGST

Full Text:



Monika Sehrawat ,Upasana Dhanda (December 2015) “GST In India : A Key Tax Reform” International journal of research granthaalayah , [ Sehrawat et. Al., vol.3 (Iss.12): December ,2015.ISSN-2350-0530(O) ISSN2349-3629(P)

Milandeep Kour , Kajal Chaudhary , Surjan Singh , Balijinder Kaur “ A study of impact of GST after its implementation”(Nov.2016) International journal of innovative studies in sociology and humanities , volume: 1 issue: 2| NOVEMBER 2016.

Dr. N. Bagyalakshmi “Impact Of GST on various sectors and challenges for GST Implementation”(2015) ISBN: 978-81-924180-4-9.

Ruth Priyanka Immanuel,Wiston Terence “GST and its impact on tax burden” (2015) ISBN: 978-81-9241804-9.

Deepika Bendapudi & Sheba M Sam “a study on GST and impact on government and retail sector – an analysis” (2015) ISBN : 978-81-924180-49.


  • There are currently no refbacks.